Özet:

Today, the achievement of businesses is not only measured by whether they make a profit or not but also by the usefulness they provide to society and the environment and their contribution to sustainability. It is investigated whether the voluntary use of an environmental standard assessment system by companies in the pharmaceutical industry can help reduce the adverse effect on the environment in developing countries and what level of data reporting should be required by these companies for environmental implementations in this study. The study is aimed to draw attention to the importance given to environmental practices, whether the damage to the environment can be reduced or not, to emphasize companies compared to each other, which practices and measures boosted by companies, and examine the usability of the reports. For this purpose, the 2020 sustainability reports of 15 companies operating in the pharmaceutical industry in Turkey and the world and voluntarily publishing sustainability reports within the scope of GRI were subjected to content analysis. In conclusion, these guidelines have provided a robust and readily tool for businesses to report their environmental performance and comprehensive progress in all aspects of environmental activities. Although the companies make reasonable efforts to explain their environmental activities following the GRI Sustainability Reporting Guide is observed, reports do not fully reflect the situation of the companies in terms of environmental impacts since the reporting is at the initiative of the enterprise.

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